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Where am I now? Lawlink > Administrative Decisions Tribunal of NSW > Practice and Procedures > Practice Notes > Practice Note Number 23
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ADMINISTRATIVE DECISIONS TRIBUNAL GUIDELINE REVENUE DIVISION : PRELIMINARY CONFERENCE 1. Purpose The purpose of this guideline is to inform parties about a new listing practice for revenue matters. 2. Aim From 1 February 2010 Preliminary Conferences will be used in the Revenue Division where appropriate. The purpose of a Preliminary Conference is to seek to narrow or clarify issues in dispute in revenue cases, which should contribute to a quicker, and therefore more cost-effective, resolution of the dispute (or part of the dispute). 3. Relevant Legislation The provisions relating to preliminary conferences are set out in s74 of the Administrative Decisions Tribunal Act 1997. 4. Matters which may be suitable for a Preliminary Conference · First Home Owner Grant (FHOG) matters where the main issue in dispute is the residency requirement · Land tax matters based on a claim for the principal place of residence exemption · Land tax matters based on a claim for the primary production land exemption where the main issue appears to be a lack of evidence · Duties matters that are more simple, for example, where the issue relates to the calculation of the assessment · Matters involving a dispute about only interest and/or penalty · Matters where insufficient information provided by the applicant at objection stage was a significant factor in the objection decision being unfavourable to the applicant · Matters where the applicant is not legally represented 5. Matters which are less likely to be suitable for a Preliminary Conference · Payroll tax disputes · Duties matters, especially those involving trusts or landholder/land rich duty · Parking space levy matters · Matters involving a novel or complex issue of law 6. Procedure for a Directions Listing i. The Office of State Revenue (“OSR”) will indicate in the s 58 documents whether it considers the matter suitable for a Preliminary Conference. The OSR must file and serve the s 58 documents within 28 days after receiving the notice of the application. ii. The following listing procedures will apply:-
(b) If a matter is referred for a Preliminary Conference the member will allocate a date for it to take place. That date will usually be 14 days after the Revenue Directions List day. (c) If a matter is not suitable for a Preliminary Conference, directions will be given to prepare the matter for hearing. If a further directions date is required, the matter will be streamed into either the 10am list for simple matters, such as, FHOG and Land Tax - Principal Place of Residence matters or the 11am list for more complex matters. If a further directions date is not required the matter will be listed for hearing. (d) When a date for hearing is fixed it will only be changed if circumstances arise that are beyond the control of the parties or their representatives. See Practice Note 4. 7. Procedure for a Preliminary Conference i. A judicial member of the Tribunal will conduct the Preliminary Conference. At 2pm the member will call through the matters listed to determine which order they should be heard in. It is estimated that each matter will take about 30 minutes. Matters will not be adjourned for further Preliminary Conferences. If they are not resolved or set down for hearing they will be referred back to the Directions List. ii.The person who attends the preliminary conference must have full knowledge of the facts of the case and, where appropriate, the capacity to settle the case. iii. If either party intends to be represented by either an agent or a legal practitioner that party must serve on the other party and file in the Tribunal a Notice of Representation. This should be done as soon as possible and must be done at least 7 days prior to the preliminary conference, or within 2 days after being served a Notice of Representation by the other party. The OSR has indicated it will not be represented by an external legal practitioner at a preliminary conference if the applicant is not represented by a legal practitioner. iv. If the matter is not fully resolved, it will be listed for hearing before a different member. v. On the other hand, the matter will be listed for hearing before the member who heard the preliminary conference if both parties agree to that at the preliminary conference. If a party later wishes to object to that listing, a notice of objection must be given in accordance with s 74(4)(b) of the ADT Act. The objection must be made within 14 days of the preliminary conference (s 74(5)). vi.If the matter is not resolved by a Preliminary Conference, everything said and done during the Preliminary Conference will remain confidential unless the parties agree otherwise. Issued: 1 February 2010 |
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